Konkan LNG Private Limited ., In re
Date: November 6, 2019
Subject Matter
Breakwater cannot be considered to be "Plant and Machinery". ITC not available. AAR ruling upheld
Summary
The basic question is as whether the break water constructed for the appellant can be considered to be ‘plant and machinery’. The appellant has contended that though break water is an immovable property it is covered under the term &lsquo…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. The present appeal has been filed under Section 100 of the Central Goods…